This circular of the Ministry of Finance corrects certain errors in Circular No. 5/2002/TT-BTC guiding high income tax for state agencies and related organizations. Notably, it supplements content on how to calculate taxes and adjusts the conversion table of income.
Đối tượng áp dụng
["Ministry of Finance", "Ministries, ministerial-level agencies, and government agencies", "People's Committees of provinces and centrally-run cities", "Provincial Departments of Finance", "Tax Services of provinces and centrally-run cities"]
Các điểm cốt lõi
- The Ministry of Finance corrects Circular No. 5/2002/TT-BTC guiding the implementation of Decree No. 78/2001/NĐ-CP; at the last line on page 14, it supplements content "Vietnam settles regular income tax based on income"; in Appendix No. 1, column "income without tax", it adds the word "On" to the beginning of each line.
- The Ministry of Finance announces corrections for ministries, People's Committees of provinces and centrally-run cities, and related units to be aware of errors during printing and proofreading of documents.
🌐 Tác động xã hội từ văn bản này
- Corrections ensure the accuracy of the Circular, avoiding misunderstandings by citizens and businesses when fulfilling tax obligations; however, corrections may cause difficulties in tax management if agencies do not update information promptly.
❓ Câu hỏi thường gặp
What contents are erroneous in Circular No. 5/2002/TT-BTC?
The Ministry of Finance has corrected this Circular at the last line on page 14 and Appendix No. 1 regarding the supplementation of wording and specific content.
How does the correction notice affect citizens and businesses?
The announcement ensures the accuracy of the Circular, avoiding misunderstandings when fulfilling tax obligations; however, if agencies do not update information promptly, it may cause difficulties in management.
Which units are required to be informed about the corrections?
The Ministry of Finance has notified ministries, People's Committees of provinces and centrally-run cities, and related units to update new information.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 1400 TC/VP DATED FEBRUARY 18, 2002
REGARDING CORRECTION OF CIRCULAR NO. 05/2002/TT-BTC DATED JANUARY 17, 2002
RESPECTED: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally governed cities
- Departments of Finance, Taxation Bureaus of provinces and centrally governed citiesng
On January 17, 2002, the Ministry of Finance issued Circular No. 05/TT-BTC guiding the implementation of Decree No. 78/2001/NĐ-CP dated October 23, 2001 of the Government detailing the implementation of the Ordinance on Income Tax for High-Income Individuals. Due to errors during printing and proofreading, there are some inaccuracies which the Ministry of Finance wishes to correct as follows:
At the end of page 14, add the content: "...Vietnam calculates regular income tax based on income..."
In Appendix No. 1: "table for converting untaxed income into taxable income for Vietnamese citizens and foreign individuals not holding Vietnamese citizenship but residing permanently in Vietnam," under the column "untaxed income," add the word "Above" at the beginning of each line.
The Ministry of Finance hereby informs ministries, People's Committees of provinces and centrally governed cities, and related units about these corrections and apologizes to all concerned agencies for the aforementioned errors.
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